ACC 100 Introductory Financial Accounting

The course is designed to give students a basic understanding of accounting for business decisions. Accounting is the language of business. The course will emphasize how transactions impact the accounting equation (Assets = Liabilities + Shareholders’ Equity). Detailed journal entries will not be emphasized. Accounting 100 will emphasize the decision-makers or users. The course should be taken by students who don’t want to become accountants, but want to gain a basic understanding of accounting. Lect: 3 hrs. Antirequisite: ACC110 Course Weight: 1.00 Billing Units: 1